新的世纪随着税制改革的不断深化，税收征管仍将成为税收领域的一个重要课题。从某种意义上说，税收征管难易程度及好坏直接影响到税制是否优化，我们有必要将征管因素作为衡量一种税收乃至整个税制结构是否优化的一项标准。在这里，博弈论作为一种新型的经济学理论应到征管领 In the new century, with the continuous deepening of tax reform, tax collection and administration will still become an important issue in the tax field. In a sense, the difficulty of tax collection and management directly affects the tax system is optimized, we need to use the tax collection as a measure of tax revenue and even the structure of the entire tax system is a standard optimization. Here, game theory as a new type of economic theory should go to requisitioners